In recent years, miniaturization of semiconductor devices has been advanced. Therefore, it has been proposed, when observing semiconductor devices to perform failure analysis of the semiconductor devices, to use a solid immersion lens in order to improve resolution (refer to, for example, Patent Document 1). In the failure analysis system described in Patent Document 1, a substantially hemispherical solid immersion lens is formed integrally with an analytical plate to place thereon a semiconductor wafer formed with semiconductor devices.